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NY N026313




May 15, 2008

CLA-2-62:OT:RR:NC:WA:357

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.13.4020; 6202.93.4500; 6202.93.5011

Ms. Ruth Hayd
Kohl’s Department Store
Customs Import Department
N56 W17000 Ridgewood Drive
Menomonee Falls, Wisconsin 53051

RE: The tariff classification of a woman’s coat and jacket from Vietnam

Dear Ms. Hayd:

In your letter dated April 14, 2008, you requested a classification ruling.

Two samples were submitted as follows: Style CO3805 is a woman’s coat with a shell composed of a woven 100% polyester fabric that is quilted in a diamond pattern to a nonwoven batting fill. The coat is lined with a woven 100% polyester fabric and has an interlining of a woven 100% polyester fabric that has a polyurethane coating.

The coat measures 34-inches from the center back, is slightly fitted at the waist and extends to above the knee area in length. The coat has a fold-down pointed collar, a full front opening secured by a zipper closure, four toggle and loop closures along the front opening, long vented sleeves edged with a capping fabric at the wrist area, a self-fabric belt held to the garment by belt loops, two front in-seam pockets below the waist and a straight cut bottom hem with a rear vent and capping fabric at the edge.

Style CO3806 is a woman’s hip-length jacket with a shell composed of a woven 100% polyester fabric that is quilted in a diamond pattern to a nonwoven batting fill. The jacket is lined in the upper body and hood with a knit pile polyester fake fur fabric, in the lower body with a woven polyester fabric that is quilted to a nonwoven batting fill and in the sleeves with a woven polyester fabric. The jacket has an additional, complete interlining of a woven 100% polyester fabric that has a polyurethane coating. The jacket is slightly fitted at the waist and has an integral hood, a full front opening secured by a zipper closure, long sleeves with snap closures on the cuffs, fake fur pile fabric on the inner portion of the cuffs, two pockets with flaps secured by snap closures on the lower portion of the front panels, a straight cut hemmed bottom and the entire jacket capped at the edges with fake leather.

The samples are being returned to you as you have requested.

Style CO3805 is a coat and is not eligible for classification in the water resistant provisions.

The applicable subheading for style CO3805 will be 6202.13.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s overcoats, carcoats, capes, cloaks and similar coats: of man-made fibers: other: other. The duty rate will be 27.7 percent ad valorem.

Style CO3806 is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6202.93.4500, which provides for other women's or girls’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem.

If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6202.93.5011, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 27.7 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Styles CO3805 and CO3806 fall within textile category 635. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist W. Raftery at 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,

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